Depositor&#39;s trial-balance sheet and holder.



' v1?. J. ENGBERG. DEPOSITORS TRIAL BALANCE SHEET AND HOLDER.APPLICATION FILED AUG. 31, 1910.

988,55*?.l v Patented Apr.4,1911.

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P. J. BNGBERG. DEPosIToRs TRIAL BALANOE SHEET AND HOLDER.

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PETER J'. ENGBERG, 0F BRAI-IAM, MINNESOTA.l

DEPOSITORS TRIAL-BALANCE SHEET AND HOLDER.

Specification of Letters Patent.

Patented Apr. 4, 1911.

Application led August 31, 1910. Serial No. 579,899.

To all whom it may concern:

Be it known that I, Ferien J. Encarna, a citizen of the United States,residing at Braham, in the county of Isanti and State of Minnesota, haveinvented certain new and useful Improvements in Depositors Trial-Balance Sheets and Holders; and I do hereby declare the following to bea full, clear, and exact description of the invention, such as willenable others skilled in the art to which it appertains to make and usethe same.

My invention has for its object to provide an improved loose leaf andholder' therefor. The loose leaf is especially adapted for use in banksas a depositors trial balance sheet, and, in its preferred form, is madeup of three sections. These sections are preferably made from quiteheavy cardboard and they are independently and detachably held inseparate channels formed in the holder. The first or righthand sectionof the loose leaf will hereinafter be referred to as the index sectionand it is to have written, thereon, in alphabetical arrangement, thenames of all depositors as they appear from the banks ledger. This indexsection is also capable of being re-arranged, as will hereinafter bedescribed, when new accounts are opened up and old accounts are closed.The second or intermediate section of the loose leaf has ruled thereondollars and cents columns and will hereinafter be referred to as the oldbalance Section. This section is to have written thereon, opposite eachdepositors name, his old or yesterdays balance, as postings are madeinto the ledger during the current days business. The third or lefthandsection of the loose leaf will hereinafter be referred to as the debitand credit section. This section is divided into a debit column and acredit column and each of these two columns has ruled thereon dollarsand cents columns, in which are to be written, oppositeA each depositorsname, his new or current days balance.

The following is given as an example as to how the loose leaf may beused. At the beginning of the current days business, the old balancecolumn should be clear or blank. Suppose J. Anderson, whose name appearsfirst on the drawings, has, according to the credit column of the debitand credit section, a balance at the close of the previous days businessof $7 5.00 to his credit, and during the day he has a check for $25.00to be charged to his account. At the same time the amount of this checkis posted into the ledger, the amount of his previous days balance,to-wit; $75.00, as it appears in the credit column, is erased andtransferred to the old balance column and his new balance of $50.00,which is the difference between his old balance and the check, isinserted in the credit column in place of the $75.00 just erased, and soon as each account is posted. Of course, if an account has no items tobe posted at the close of the current days business the balance willremain the same in the debit and credit section as for the previous dayand opposite these accounts which do not change no entry will be made inthe old balance column. Debit balances on the old balance column may bedesignated by drawing a circle around them or placing a cross on oneside. After all the accounts of the day have been posted, the work maybe proven by adding the figures as they appear in the old balancesection and then adding the figures opposite as they appear for thecurrent day 1n the debit and credit section and proving the work by thedifference, thus saving a large amount of work by not having to add allthe accounts as it is now necessary to do. After the days work has beenproven, the old balance section may be reversed and its other side usedor a new section substituted therefor. The debit and credit section maybe used a large number of times, but when worn out by numerous erasures,a new section may be substituted for the old one. In actual practice,both sides of the loose leaf will be printed and ruled alike so thatboth sides may be used.

To the above ends, the invention consists of the novel devices andcombination of devices hereinafter described and defined in the claims.

In the accompanying drawings, which illustrate the invention, likecharacters indicate like parts throughout the several views.

Referring tothe drawings, Figure 1 1s a plan view of the loose leaf andholder with some parts broken away; Fig. 2 is a view in transversevertical section taken on the line m2 m2 of Fig. 1; Fig. 3 is a view inlongitudinal section taken on the line m3 of Fig. l; Fig. 4 is a planView of the upper portions of the three sections of the loose leafremoved from the holder; and Fig. 5 is an edge elevation of a portion ofthe index section with a portion of the same bent to show the scoring.

Referring first to the holder, the numeral 1 indicates the back thereof,which is formed from a flat sheet of metal or from any other suitablematerial. Across the top and two sides of the holder is secured amarginal flange 2 having an inturned edge 3. The flange 2 on thelefthand side of the holder is set in from the outer edge of the back,thus leaving a portion of the back projecting outside of the liange 2.Two T-shape divider strips 4 extend from the top to the bottom of theholder and divide the same into three channels indicated by the numerals5, G and 7, respectively, beginning with the righthand channel andnumbering toward the left. The channels 5 and 7 of the holder are ofapproximately the same width and the intermediate channel 6 iscomparatively narrow. Each of these channels is capable of independentlyholding one of the three sections of the loose sheet. The lower ends ofthe side flanges 2 and the tie bars 4 are connected by means of a flattie bar 8 which extends in the same plane with the inturned edges 3 ofthe flanges 2 and with the oppositely projecting flanges of the T-shapedivider strips 4. By reference to Fig. 3, it will be noted that there isa space left between the back 1 and the tie bar 8 through which thedifferent sections of the loose sheet may be inserted or removed fromtheir respective channels in the holder.

Referring now to the loose sheet, the socalled index section isindicated by the numeral 9 and has printed, or otherwise marked, nearits top, the word Index This index section 9 is adapted to be insertedinto and held in posit-ion by the channel 5 of the holder. By means ofhorizontally scoring or cutting nearly through the index section 9, asindicated by the numeral 10, the same is divided into a multiplicity oflong narrow cards 11 adapted to be easily severed for re-adjustment. Oneach one of these cards 11 is to be written the name of one of thedepositors. If a new account is to be opened up, the new depositors nameis written on a card similar to one of the cards 11 of the index section9 and inserted in its proper place in the index section 9. This is doneby completely severing the index section 9 on the proper scored line 10,and inserting the new card between the severed ends. To make room forthis new card, the lowermost card ofthe index section 9 (provided itcontains the name of one of the depositors) is transferred to anotherholder or, if it is a blank card, the same may be thrown out. On theother hand, if one of the old accounts is closed, the depositors name isremoved by completely severing the index section 9 on the scored lineson each side of his name and the card removed. After this is done, thesevered ends of the index section 9 may be brought together and securedby means of a piece of gummed paper 12, as shown in Fig. `5, pasted onthe back of the index section 9. The same thing may be done when a newcard is inserted in the index section 9. It is, of course, understoodthat, if one of the loose sheets is not of sufficient size to containall of the names of the depositors, a number of loose sheets and holdersmay be provided.

As shown in the drawings, the index section 9 has ruled, near itsrighthand edge, two parallel lines, thus forming a comparatively narrowcolumn 13 at the righthand edge of the index section 9. At the top ofthis column 13 is printed, or otherwise marked, the word Page and Nd Inthis column 13 is to be inserted, opposite each depositors name, hisledger page number or the number by which his account is known at thebank.

It is, of course, understood that whenever any change is made in theindex section, the same must be first removed from the-holder.

The old balance section is indicated by the numeral 14C and has printedthereon, or otherwise marked, near its top, the words Old balance. Thissection is adapted to be inserted into and held in position by thechannel 6 of the holder.

The debit and credit section is indicated by the numeral 15 and hasprinted or otherwise marked, at its top, in the lefthand column, theword Debit, and in the righthand column, the word Credit. `This sectionis adapted to be inserted into and held in position by the channel 7 ofthe holder.

The above described device, while very simple and of small cost, hasbeen found highly efficient for the purpose had in'view, by making theloose sheet in sections, new sections may be substituted for old oneswithout having to discard the whole leaf, thus saving considerable t-imeand expense.

`What I claim is:

Y 1. A loose leaf made up of independent sections and at least one ofsaid sections being scored or cut nearly through, dividing said scoredsections into a multiplicity of cards adapted to be easily severed forre-adjustment, substantially as described.

2. A loose leaf made up of independent sections and at least one of saidsections being scored or cut nearly through, dividing said scoredsections into a multiplicity of cards adapted to be easily severed forreadjustment, and means for connecting the severed ends of the saidsection, substan-v tially as described.

3. The combination with a loose leaf made up of independent sections andat least one of said sections being scored or cut nearly connecting thesevered ends of said cards, of a holder having means for independentlyholding the sections of said leaf, substantially as described.

In testimony whereof I aflix my signature in presence of two Witnesses.

PETER J. ENGBERG.

Witnesses J. M. CEDERGREN, E. M. PIERsoN.

Copies of this patent may be obtained for ve cents each, by addressing'the Commissioner of Patents, Washington, D. C.

